Ind AS 102 Made Simple: Share-Based Payments Overview provides a clear and easy-to-understand explanation of how share-based payment transactions work under Ind AS 102. This guide breaks down key concepts, recognition rules, measurement methods, vesting conditions, and accounting treatments to help finance professionals, startups, and business owners understand compliance requirements. Whether you're managing ESOPs, equity compensation, or employee incentives, this overview simplifies complex standards into practical insights. Read Blog:- https://www.xumane.com/blog/ind-as-102-share-based-payments-guide